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Opinion 88-9
… delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities after … be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the Town Law, … commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… third parties to provide a variety of IT-related services. For your protection and to avoid potential misunderstandings, … protection of personal, private and sensitive information. In addition, it is very important for local governments and … will be used. The contract’s duration and a description of what will happen to shared PII upon the contract’s expiration …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… segments. Firewalls control network communications using rules that specify which communication types are allowed … the network administrator should configure firewall rules to allow only those communication types that are needed … software should be patched regularly as vendors provide updates to address vulnerabilities and improve functionality. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwCounty Medicaid Costs
… indicates that county general fund budgets (outside New York City) are increasing from $12.0 billion in 2004 to … levy. By 2003, county Medicaid expenditures accounted for 19.1 percent of county general fund expenditures and 73.2 …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicState Agencies Bulletin No. 1959
… The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check Returned for Refund or … AC230 processing and ensure accuracy of W-2 reporting for 2021, agencies must submit AC230s to OSC in accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksOversight of Pupil Transportation Services
… and to maintain databases of training and school bus accident information. Based on risk and verified complaints, … how to use those additional reviews. PTSI’s school bus accident database is incomplete and does not account for all …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesState Agencies Bulletin No. 1859
… is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains … homeownership throughout the State. HCR is comprised of several different offices and agencies, including the Housing Finance Agency, Governor’s Office of Storm Recovery, and Housing Trust Fund Corporation (HTFC). …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for the program, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsState Agencies Bulletin No. 2070
… should continue to use the AC 3197 Direct Deposit Reversal form for any direct deposit payments that should be reversed … officers should continue to refer to the Payroll Check Notification report for updates on AC 1476 Check Exchanges or … AC 230 Check Reversal. For guidance on the Payroll Check Notification Report please refer to Payroll Bulletin 1683 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesState Agencies Bulletin No. 2069
… of the 2022 year end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: … in time to be reflected on the employee’s 2022 W-2 (Wage and Tax Statement). Processing Rules for Returning Checks: In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksCapital Asset Management
… inventory site visits (site visits) to State agencies. New York State has a significant investment in capital …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… can be used to make HAPs on behalf of eligible program participants. In addition to funding HAPs, HUD pays HCR a … $16 billion in federal funding between April 2017 and July 2024, including about $11.9 billion PBCA funds, $4 billion …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingOvertime Limits – Enhanced Reporting
… For members of Tiers 5 and 6, New York State Retirement and Social Security Law limits the amount of … feature will take effect at the start of calendar year 2026. Reporting PFRS Members Retirement Online calculates a … January 1, 2018, the overtime limit was applied each State fiscal year (April 1 – March 31), so from April 1, 2017 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsControls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether the Office of Temporary and Disability … through ESSHI RFPs are not solely for persons with a serious mental illness. Proposals should also address the … the providers to maintain confidential and comprehensive case files that document and demonstrate service provision …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Objectives To determine whether project owners are receiving Rural Rental Assistance Program … only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programOtisco Fire District – Financial Activities (2025M-42)
… or deposited between January 1, 2023, and October 31, 2024. The District paid 367 individual claims totaling … $827,347 during the period January 2023 through July 2024. The District had three bank accounts with a combined … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Contact Us
… Office of Unclaimed Funds 110 State St. Albany, New York 12236 Fax (518) 270-2222 … When contacting us please …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-us